State Education Department

Students with handicapping conditions may be taught in separate schools whose costs are reimbursed by State and local taxpayers on the basis of tuition reimbursement rates set by the State Education Department. We audited the reimbursable costs reported by the Greenburgh-North Castle Union Free School District for the three years ended June 30, 2000. We disallowed $381,157 of the costs claimed by the District because they did not comply with the Departmentís reimbursement guidelines. For example, certain construction renovation costs were neither pre-approved by the Department nor competitively procured, some costs were not reimbursable, and some costs were not adequately documented. We also identified a number of internal control weaknesses that needed to be addressed.

For a complete copy of Report 2001-S-8 click here.
For a copy of the 90-day response click here.
For a copy of the 90-day response click here.